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Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting
16 references·0 citing·41 second hop
Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting (2016)Separation – integration – and now …? A h…The International Integrated Reporting Framework: Key Issues and Future Research Opportunities (2014)The International Integrated …Integrated Reporting: Insights, gaps and an agenda for future research (2014)Integrated Reporting: Insight…Journal of Management Accounting Research (2012)Journal of Management Account…Investor Relations, Firm Visibility, and Investor Following (2012)Investor Relations, Firm Visi…Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Intended and Unintended Conse…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Critical and interpretive histories: insights into accounting’s present and future through its past (1996)Critical and interpretive his…The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)The Value Relevance of German…Mimetic Processes Within an Interorganizational Field: An Empirical Test (1989)Mimetic Processes Within an I…Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …The evolution of management accounting (1984)The evolution of management a…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The Iron Cage Revisited: Inst…Die Betriebswirtschaft (1953)Die BetriebswirtschaftScience of Logic (1816)Science of LogicThe Nature of the Firm (1937)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Shared Mental Models: Ideologies and Institutions (1994)Market, Hierarchy, and Trust: The Knowledge Economy and the Future of Capitalism (2001)An exploratory investigation of an integrated contingency model of strategic management accounting (2008)The Balanced Scorecard (1998)Cannibals with forks: the triple bottom line of 21st century business (1999)Introduction (2002)Corporate social responsibility research in accounting (2015)Integrated reporting: A structured literature review (2016)The economic consequences associated with integrated report quality: Capital market and real effects (2017)The Social System (1951)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Transaction-Cost Economics: The Governance of Contractual Relations (1979)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Economic Action and Social Structure: The Problem of Embeddedness (1985)Building Better Causal Theories: A Fuzzy Set Approach to Typologies in Organization Research (2011)Institutional Complexity and Organizational Responses (2011)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Law and Finance (1998)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? (2005)Management Innovation (2008)An assessment of the use of partial least squares structural equation modeling in marketing research (2011)Multigroup Analysis in Partial Least Squares (PLS) Path Modeling: Alternative Methods and Empirical Results (2011)School Bullying: Development and Some Important Challenges (2013)
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields40,020 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,866 cited
  • 1953Die Betriebswirtschaft4,599 cited
  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 2012Journal of Management Accounting Research1,209 cited
  • 2014Integrated Reporting: Insights, gaps and an agenda for future research883 cited
  • 1989Mimetic Processes Within an Interorganizational Field: An Empirical Test846 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 1984The evolution of management accounting792 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2012Investor Relations, Firm Visibility, and Investor Following538 cited
  • 1996Critical and interpretive histories: insights into accounting’s present and future through its past534 cited
  • 2012Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research489 cited
  • 1994The Value Relevance of German Accounting Measures: An Empirical Analysis465 cited

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The International Integrated Reporting Framework: Key Issues and Future Research Opportunities
416 cited
  • 1816Science of Logic386 cited
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